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The government is consulting on the tax treatment of heated tobacco products. E-cigarettes do not contain tobacco and so are not in scope.
This consultation ran from to
Budget 2016 announced that the government would consult on the tax treatment of heated tobacco products, which are being promoted as a new innovation in the tobacco market. In these products processed tobacco is heated (but not burned like conventional tobacco) to produce, or flavour vapour. Unlike e-cigarettes, they do contain tobacco. Heated tobacco is not a separate category in its own right in current legislation, so a consultation on their tax treatment aims to help maintain the integrity of the duty system going forward.